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Panama Foundations

In 1995 the Private Foundations Act (the ‘Act’) became law which permitted the creation of Foundations under Panamanian law. Liechtenstein Foundations were adopted as a guide, but adapted to provide a more modern and flexible basis for international estate and asset planning, with the ability to conduct occasional commercial transactions.

Under the Act, a Foundation can be defined as a capital endowment made for a defined purpose established by one or more Founders. The Foundation Council is responsible for ...

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